Helmet liner



FIG. 1 is a perspective view of a helmet liner showing our new design;

FIG. 2 is a front elevational view thereof;

FIG. 3 is a left side elevational view, the right side being identical thereto;

FIG. 4 is a rear elevational view thereof;

FIG. 5 is a top plan view thereof;

FIG. 6 is a bottom plan view thereof; and

FIG. 7 is a view similar to FIG. 3 with the ear flap folded into the crown. 

The ornamental design for a helmet liner, as shown and described. 